The subject of the evolution of fire insurance of the hottest topics accidents, because it falls within the commercial insurance, as its importance is reflected for being a security source and contentment of the insured person and so it is worth pointing out the importance of fire insurance in enterprises and organizations of all kinds, because of the guarantee of its assets from meridian as well as protection from the effects of the fire therefore ensure continuity in the performance of their activities

The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

Microbial activity of Ellagic acid when mixed with some types of candy toward Streptococcus mutans microorganism was studied. The main purpose of carrying out this study is to produce a new type of candy that contains Ellagic acid in addition to xylitol instead of sucrose to prevent dental caries. The results show that the inhibitory action of Ellagic acid was more effective when mixed with this type of candy for the purpose of reducing Streptococcus mutans microorganisms, while sensory evaluation was applied in this study to 20 volunteers to that candy sample evaluated which contain (5 mg/ml) Ellagic acid with 100g xylitol to determine consumers acceptability of this sample of candy. The results were expressed as mean value, slandered d

Hemogloin (Hb) and serum ferritin levels are used to assess anemia in pregnancy. Some studies referred to the influence of maternal age, body mass index (BMI) and parity on Hb and serum ferritin levels. The study aimed to examine the possible association of maternal Hb and serum ferritin with maternal age, parity, and BMI in a sample of pregnant women in Baghdad.

 Ninety healthy pregnant women, grouped in three equal groups according to the pregnancy trimester, and thirty apparently healthy non-pregnant women from Baghdad were enrolled in this observational study.  Blood and serum samples were obtained for the estimation of Hb and serum ferritin levels.

The pooled data of participants showed a n

Objectives of the study: The present study aims to evaluate nurses’ knowledge about enteral feeding in critical care units.

Methodology

             A descriptive study design was carried out in the critical care units at Al-Ramadi Teaching Hospital and Al-Fallujah Teaching Hospital of Al-Anbar Governorate for the period 6^th of December 2020 to 5^th of January 2021. A non-probability (purposive sample) consists of 32 nurses was selected based on the study criteria. The instrument consist of, the reliability of instrument was = 0.87.

The instrument consist of 30 items of knowledge about  enteral

Aim: This study aimed to assessing orthodontic knowledge and attitude among general dentists and non-orthodontic specialists. Background: Early detection of orthodontic disorders is essentialin motivating patients to intervene prior to long term complications when the disorders are not recongised. Methods: A questionnaire was distributed amongst dentistsother than orthodontists. This questionnaire consisted of three sections. The first one aimed to collect demographic, educational level and practice type information. Further two sections consisted of closed-end questions designed to evaluateknowledge and attitude of orthodontics. Results: A total of 313 responses to the survey were submitted. No significant correlation was observed, e

There were many ideas and opinions on the linkage between growth and economic reform  in both developed and developing countries. The relationship is, of course, existed. Therefore, this research comes to analyses it in the Iraqi economy. This study is based on a hypothesis that the economic reformation in Iraq leads to lag level of growth with the of high rates of inflation. However, the study is designed to be included five sections. It found a positive relationship between the economic reformation and slowing of economic growth, in which the specified hypothesis is not fit to the economic reality in Iraq after 2003                  &

  This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

Background: This study aimed to evaluate the outcome of long-term results of dacryocystorhinostomy (DCR) techniques in specialized eye care center in Iraq.

Subjects and Method: This is a prospective study of 650 patients from July 2014 to July 2019 with nasolacrimal duct obstruction in Ibn Al Haitham Eye Teaching Hospital. A preoperative questionnaire was done, then one month, three months, six months and one year postoperatively. The success of surgery defined as follow; Absence of epiphora completely, Resolve of dacryocele or mucocele or any new attack of daryocystitis, Appearance of fluorescein dye from nose in fluorescein disappearance test, Successful irriga